The Role of Board of Directors in Firm Performance and Risk Disclosure "An Empirical Study on the Egyptian Companies"

نوع المستند : المقالة الأصلية

المؤلفون

Accounting Det-Assiut University

المستخلص

This study seeks to examine the impact of board of directors’ characteristics on both firm performance and risk disclosure for a sample of companies listed on the Egyptian Stock Exchange (EGX) for the period from 2016 until 2020. The results of the study showed for empirical regression model (1) that there is a negative insignificant association between board size and firm performance. The results also indicated that there is a positive significant association between board independence and firm performance. Furthermore, the results indicated that there is a positive insignificant association between board meetings and firm performance. The results also showed that there is a negative insignificant association between board expertise and firm performance. The results also indicated that there is a positive significant association between board of directors’ connections and firm performance.

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